This thesis consists of five papers, which concern expenditure decisions and economic growth within Swedish local government.Paper [1] explores the hypothesis that local fiscal shocks have short run effects on revenue and expenditure decisions made within local government. It is found that although fiscal shocks do not affect local authorities' revenue decisions, they do induce municipalities to change expenditures and financial costs along with short term loans. Local authorities are also found to respond more powerful to unfavorable fiscal shocks (deficit shocks) than to favorable fiscal shocks (surplus shocks).In Paper [2], we study the hypothesis that local (municipal) expenditures, in part, can be explained by regional (county) expenditures. We formulate and estimate a demand model for municipal services that is defined conditional on the county expenditures. The results imply a positive dependency between the provision of county and municipal services. Moreover, the results suggest that the hypothesis of weak separability between the provision of county and municipal services can be rejected. In addition, we cannot reject the hypothesis that the regional expenditures are weakly exogenous in the local expenditure equation.In Paper [3] the existence of spillover between Swedish municipalities in the provision of recreational and cultural services is analyzed. A representative .voter model is derived and the demand for recreational and cultural services is estimated using spatial SUR techniques. The results suggest a negative relationship between recreational and cultural expenditures provided by neighboring municipalities, which indicates that these services are substitutes.Paper [4] concerns the regional growth pattern in Sweden by analyzing what factors might determine the growth rate of regional average income levels and the net migration rates. Our results suggest a negative dependence between the initial average income level and the subsequent income growth, which supports the conditional convergence hypothesis. Among other things, we also find that the initial endowments of human capital have a positive effect on subsequent net migration while the initial unemployment rate is found to have a negative impact on net migration.Paper [5] complements the analysis made in Paper [4] by studying which factors determine average income growth and net migration at the local level of government. The conditional convergence hypothesis cannot be rejected. Local government investments are found to have a positive effect on the subsequent net migration while leaving the growth in mean income unaffected. This may indicate that the net migration caused by these investments does not significantly affect the proportion of skilled and unskilled labor. / <p>Härtill 5 delarbeten.</p> / digitalisering@umu

The concept of tax is not a pacific question, since it demonstrates an analysis of the constitutions and the tributary regulation of Spain and the countries of Latin america. Neither it is the concept of social prices, considered as a tributary category (the special contributions) for the Model of Tributary Code for Latin America, but not for the scientific doctrine. / El concepto de tributo no es una cuestión pacífica, como demuestra un análisis de las constituciones y la normativa tributaria de España y los países de América Latina. Tampoco lo es el concepto de cotizaciones sociales, consideradas como una categoría tributaria (las contribuciones especiales) por el Modelo de Código Tributario para América Latina, pero no por la doctrina científica.

Submitted by Luiz Mário Brotherhood (luizmabr@gmail.com) on 2018-09-06T13:04:05Z No. of bitstreams: 1 text.pdf: 4374841 bytes, checksum: 97a3a8e98d69137fec0ec7e1eaf02c52 (MD5) / Approved for entry into archive by GILSON ROCHA MIRANDA (gilson.miranda@fgv.br) on 2018-09-11T14:43:42Z (GMT) No. of bitstreams: 1 text.pdf: 4374841 bytes, checksum: 97a3a8e98d69137fec0ec7e1eaf02c52 (MD5) / Made available in DSpace on 2018-09-27T13:49:47Z (GMT). No. of bitstreams: 1 text.pdf: 4374841 bytes, checksum: 97a3a8e98d69137fec0ec7e1eaf02c52 (MD5) Previous issue date: 2018-04-16 / Esta tese contém três artigos que investigam problemas relacionados à Economia do Trabalho, Desenvolvimento Econômico e Economia da Educação. / In this paper we study the allocation of public expenditures across educational stages in a developing country. We construct a general equilibrium model that features heterogeneous agents, credit restrictions, basic and tertiary education, public and private educational institutions. We calibrate the model’s parameters using Brazilian data. Simulations show three of the model’s features. First, economic inequality is mainly explained through endogenous educational decisions, instead of exogenous ability shocks. Second, abolishing public educational institutions contracts GDP by 5.5%, decreases welfare of households in the first income quartile by 7%, and does not affect significantly the welfare of the remaining households. Third, borrowing constraints are tight for the poorest agents in the economy. In the main exercise, we find that reallocating public expenditures from tertiary towards basic education to mimic Denmark’s allocation of public expenditures across educational stages decreases GDP, aggregate welfare and the Gini coefficient by 1.5%, 0.2% and 2%, respectively.

The aim of this diploma work is to find out the effectiveness of providing free-of-charge tertiary education to citizens of the Slovak Republic at Czech public universities. In the theoretical part, I will focus on researching motives of Slovak citizens to study in the Czech Republic from the point of view of theory regarding the expansion of human capital and the return on investment into education, as well as utilizing a questionnaire to research the preference in selecting schools outside Slovakia. Furthermore, I focus on the system of financing public universities in the Czech Republic. In the Czech Republic, students are provided with free-of-charge university education, if they complete the graduation examination from the Czech language or if they have another, officially verified, examination from the Czech language. As a result of the mutual agreement between both countries, citizens of the Slovak Republic have an exception negotiated in law 111/1998 Coll. about universities. The practical part focuses on calculating the costs to the public budget for the study of Slovak citizens as well as calculating the benefits, if they decide to work in the Czech Republic. The analysis arises from data of the MŠMT (Ministry of Education, Youth and Physical Education) and the ČSÚ (Czech Statistics Bureau) regarding the number of foreigners at universities as well as the system of financing universities from the statistics of the largest Czech universities, which I have obtained. From the collected data, I find out the representation of Slovak citizens in the individual years. I also attempt to calculate and generalize the approximate number of students, who completed their studies. I calculate the costs based on the individual years, where every student has a fixed sum in the given year, which the public budget incurs for him. I use these cohorts to calculate the benefits, which are divided based on the years and by means of the wage discount method, I find out the approximate amount of tax paid for the time period in which the Slovak citizens work in the Czech Republic.

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This paper responds to the development policy debate involving the World Bank and the IMF on the use of fiscal policy not only for economic stabilization but also to promote economic growth and increase per capita income. A key issue in this debate relates to the effect of the composition of public expenditure on economic growth. Policy makers and some researchers have argued that expenditure on growth-enhancing functions could enhance future revenue and justify the provision of "fiscal space" in the budget. But there are no simple ways to identify the growth-maximizing composition of public expenditure. The current paper lays out a research strategy to explore the effects of fiscal policy, including the composition of public expenditure, on economic growth, using a time series approach. Based on the modeling strategy of Greiner, Semmler and Gong (2005) we develop a general model that features a government that undertakes public expenditure on (a) education and health facilities which enhance human capital, (b) public infrastructure such as roads and bridges necessary for market activity, (c) public administration to support government functions, (d) transfers and public consumption facilities, and (e) debt service. The proposed model is numerically solved, calibrated and the impact of the composition of public expenditure on the long-run per capita income explored for low-, lower-middle- and uppermiddle-income countries. Policy implications and practical policy rules are spelled out, the extension to an estimable model indicated, a debt sustainability test proposed, and the out-of-steady-state dynamics studied.

Como consequência da adoção de modelos insustentáveis de desenvolvimento, a sociedade contemporânea encontra-se diante de um cenário ambiental crítico. Logo, torna-se imprescindível a concepção de políticas públicas direcionadas aos princípios da sustentabilidade. No Estado de São Paulo, desde 2007, o Programa Município VerdeAzul (PMVA) fomenta a gestão ambiental, avaliando o desempenho dos municípios mediante o Índice de Avaliação Ambiental (IAA). A revisão da literatura demonstrou que esse tipo de avaliação é recente e que há uma demanda por estudos multidisciplinares com foco no acompanhamento, análise e compreensão dos diferentes resultados obtidos, da esfera global a local, na construção de ambientes saudáveis. Assim, o presente estudo de caráter quali-quantitativo, descritivo e com desenho espaço-temporal objetivou avaliar a gestão ambiental nos municípios paulistas a partir dos resultados da política pública do PMVA, relacionando-os com os gastos públicos e as condições de saúde da população. Para tanto, foram coletados dados de bases públicas oficiais dos municípios do Estado de São Paulo, entre 2008 e 2013. Após a coleta, procedeu-se a análise a partir das técnicas de estatística descritiva, construção de mapas, análise multinível e correlação. Os resultados evidenciaram que o PMVA é uma política com caráter inovador e contemporâneo, entretanto, há uma descontinuidade na participação de diversos municípios ao longo dos anos, sugerindo que as dinâmicas locais, como pressões de ordem política, podem interferir no comprometimento com essa agenda. As análises demonstraram grandes diferenças intraregionais e inter-regionais quanto ao desempenho em gestão ambiental, com destaque para a predominância de baixas notas no extremo sul paulista. Os dez municípios avaliados com os melhores desempenhos ambientais foram: Novo Horizonte, Santa Rosa de Viterbo, Santa Fé do Sul, Itu, Gabriel Monteiro, Sorocaba, Franca, Piacatu, Dirce Reis e Lins. A análise multinível determinou que o porte populacional não explica a variabilidade no desempenho ambiental, sendo esta reflexo de outras características. As análises quanto ao montante de gastos públicos destinados as funções ambientais também salientaram a inexistência de um padrão definido de investimentos. Esta quantidade de gastos ambientais demonstrou estar ligeiramente e positivamente correlacionada com o IAA, corroborando a associação entre a quantidade de recursos financeiros com a capacidade de gestão ambiental. Quanto à integração saúde e meio ambiente, dentre os principais resultados, destaca-se a ausência de correlação para a mortalidade infantil e que os maiores gastos ambientais foram associados a menores taxas de internação por doenças diarreicas em crianças. Entretanto, estas relações demandam maiores investigações. Conclui-se que esta pesquisa colaborou para o avanço das discussões teóricas sobre gestão ambiental municipal, enfatizando a importância destas ações para o equilíbrio entre o ser humano e os limites planetários. Complementarmente, o estudo contribuiu ao integrar dados públicos diversos, gerando análises que podem melhorar a tomada de decisão pública e, consequentemente, a qualidade ambiental ofertada para a sociedade / As a result of the adoption of unsustainable development models, contemporary society is facing a critical environmental scenario. Therefore, it is essential to design public policies to the principles of sustainability. In the State of São Paulo since 2007, the \"Município VerdeAzul\" Program promotes environmental management, evaluating the performance of municipalities by the Environmental Assessment Index (IAA). The literature review has shown that this type of evaluation is recent and there is a demand for multidisciplinary studies focused on monitoring, analysis and understanding of different results, at the global and local level in building healthy environments. Thus, this study of qualitative and quantitative character, descriptive and spatiotemporal design aimed to evaluate the environmental management in the counties from the results of public policy, relating them to public spending and the health conditions of the population. Therefore, data were collected from official public bases of the municipalities of São Paulo, between 2008 and 2013. After collection, the analysis proceeded from the techniques of descriptive statistics, building maps, multilevel analysis and correlation. The results showed that the PMVA is a policy with innovative and contemporary character, however, there is a discontinuity in the participation of several municipalities over the years, suggesting that the local dynamics, as political pressures, may interfere with the commitment to this agenda. Furthermore, analyzes showed large intraregional and interregional differences for performance in environmental management, highlighting the predominance of low grades in São Paulo\'s south. The ten cities evaluated with the best environmental performance were: Novo Horizonte, Santa Rosa de Viterbo, Santa Fé do Sul, Itu, Gabriel Monteiro, Sorocaba, Franca, Piacatu, Dirce Reis, Lins. In this sense, multilevel analysis found that population size do not explain the variability in environmental performance, which is reflective of other features. Analyses on the amount of public spending for environmental functions also highlighted the lack of a defined pattern of investments. The amount of environmental expenses showed to be slightly and be positively correlated with the IAA, corroborating the association between the amount of financial resources to environmental management capacity. Regarding the integration between health and environment, among the main results, there is the lack of correlation for infant mortality, additionally higher environmental expenses were associated with lower hospitalization rates for diarrheal diseases in children. However, these relationships require further investigation. In conclusion, this study helped to advance the theoretical discussions on municipal environmental management, emphasizing the importance of these actions for the balance between human and planetary boundaries. In addition, the study helped to integrate various public data generating analyzes that can improve public decision-making and, consequently, environmental quality offered to society

人口在空間上分布的差異形成集中發展抑或分散發展型態，相對地對於地方財政的支出亦有不同程度的影響。在現今台灣省各地方政府普遍存在著財源短絀之情形下，農地釋出政策的實施所造成都市規模的擴張，是否會引發地方財政加重的趨勢，實有深究的必要。因此本研究的目的，乃在於探討都市空間結構的差異對公共支出的變化影響效果，並進一步提出土地發展政策涵義。 　　針對上述，本研究擬藉由人口密度斜率此變數，作為都市空間結構之指標，進而瞭解都市發展型態之差異對地方公共支出的影響。所謂人口密度斜率乃是隨著距離的增加，人口在空間上的變化情形。其次，以中位數投票模型理論及官僚模型理論為基礎，建立模型並進行測試，同時為因應農地釋出政策的實施，在台灣省各市鄉鎮都市計畫區農業區釋出的假設前題下，進行模擬分析。 　　經本研究結果發現，就總體而言，台灣省各市鄉鎮目前之都市空間結構有分散發展的趨勢，並有無效率的現象；次就農地釋出而言，在不考慮人口規模聚集經濟的情況下，過多的土地開發，將會有惡化現存地方財政不足之趨勢。 / The difference of population spreads in the spatial will result in the pattern of concentrated development or dispersed development. Oppo-sitely, the difference pattern will influence to local public expenditures. On the condition that the local government often exists short tag of finance in Taiwan, so to practice policy of agriculture land release which should result in the extension of urban scale whether will increase the final burden or not, has necessary to discuss. Thus, the propose of this study is to discuss that the difference of urban spatial structure has what effect of change influence to pubhc expenditure, and father want to propose the meaning of land development policy. 　　As above that, this study uses the population density gradient to be the guide of urban spatial structure, and then want to understand the difference of urban development pattern has what influence to local public ex-penditure. Population density describes how rapidly the density falls off with distance. Next, based on the median voter theory and bureaucracy theory to built the model and test it, then for to practice the policy of agriculture land release, this study on the assumption that all agriculture area of urban planned area will be released in Taiwan progresses simulation and analysis which wants to know the influence of agriculture land release. 　　According to the result of this study, we find, fister, the present con-dition of local public in Taiwan, urban spatial structure has the tend of dis-persed development, and cause to nonefficiency. Second, if the agriculture land release do not consider the agglomeration economics of population scale, then to development too many lands will worse present local final.

This thesis consists of a summary and four self-contained papers. Paper [I] examines whether fathers influence the time their children spend in subsidized child care. Two non-nested models of family child care demand are estimated. The parameter estimates indicate that several characteristics of the father are associated with the time his child spends in child care. J-tests and bootstrapped J-tests also show that a model where the father’s characteristics are excluded can be rejected in favour of a model where his characteristics are included. Paper [II] considers the effects of the Swedish child care fee reform on public expenditures and taxation in the municipalities. A difference-in-difference approach is employed where outcomes are compared with respect to the municipalities’ pre-reform fee systems. The results show that pre-reform characteristics determine taxes and child care expenditures in the post-reform period. It is also found that changes in child care quality were not connected to the pre-reform systems characteristics. Paper [III] provides evidence of the effect of college quality on earnings in Sweden. The results suggest that the link between college quality and earnings is weak. A small positive effect is found for individuals that are likely to work full time. Controlling for region of work affects the estimated effects, indicating a correlation between choice of college quality and choice of labour market region. In Paper [IV], earnings differences between transfer and non-transfer students are analysed. The results show that earnings, during the first years after leaving the university, are significantly lower for students who change universities compared to students who do not change. The earnings differences decrease significantly over time and over the earnings distribution.

Regional development discourses and theories have significantly changed since the born of regional science. Focus of regional development theories has shifted from industrialization efforts via large-scale enterprises and transfer of central government funds to disadvantaged regions to endogenous capabilities and potentials of innovation and knowledge creation. Endogenous factors and self-development capabilities are highly emphasized by recent development literature. Changes in the regional development discourses also affected regional policies, policy tools and actors / endogenous factors and self-development discourses became dominant in regional development policies and implementations. However, source of regional development for less developed regions that do not have endogenous potentials and self-development capability have not clearly defined and have not empirically tested. The thesis attempted to empirically define regional growth factors and the usefulness of theoretical frameworks. In the thesis, econometric model of Turkey is used for the empirical study. The theoretical framework discussed in the thesis is both economic theories and regional development models. The study shows that all theoretical models offer only partial explanations of regional growth. While study shows that factors emphasized by traditional theories support regional growth, the study has no evidence supporting that soft factors emphasized by recent theories support regional growth. The main findings of this study contribute to theoretical and empirical field by reintroducing role of government and interventions. Factors highlighted by recent regional development theories are not sufficient for explaining growth, since the regional policies at the national level continue to be important therefore factors emphasized by traditional theories still have significant contributions to growth.